SolvedSDLTM23011 | Reliefs: Group Tax Bulletin article: Contents
From HM Revenue & Customs · Stamp Duty Land Tax Manual
The following article appeared in Tax Bulletin 70 (April 2004):
This article gives practical and technical guidance on claims for group relief in stamp duty land tax (SDLT) under Schedule 7 to the Finance Act 2003 (see http://www.legislation.gov.uk/ukpga/2003/14/part/4/crossheading/reliefs ). It deals with material which was previously covered by the Statement of Practice issued for stamp duty group relief, https://www.gov.uk/hmrc-internal-manuals/stamp-taxes-shares-manual/stsm042300 published on 13 October 1998. That Statement does not apply to SDLT but will continue to apply to stamp duty.
Contents8 entries
- SDLTM23012Reliefs: Group Tax Bulletin article: How to claim group relief in stamp duty land tax
- SDLTM23013Reliefs: Group Tax Bulletin article: Enquiries involving group relief claims
- SDLTM23014Reliefs: Group Tax Bulletin article: Definitions
- SDLTM23015Reliefs: Group Tax Bulletin article: paragraph 2(1): arrangements for change of control of purchaser
- SDLTM23016Reliefs: Group Tax Bulletin article: Subsales and group relief in stamp duty land tax
- SDLTM23017Reliefs: Group Tax Bulletin article: Paragraph 2(2)(b): arrangements for the purchaser to cease to be a member of the same group
- SDLTM23018Reliefs: Group Tax Bulletin article: Relevance of arrangements under paragraph 2 to a recovery of tax under paragraph 3 clawback
- SDLTM23019Reliefs: Group Tax Bulletin article: Section 54(4) FA2003: exception from the connected company charge on a winding up